Machiavellianism in the Creation of Budgetary Slack

• Autor(a) principal: Nasatto Corrêa, Amanda Beatriz
• Data de Publicação: 2021
• Outros Autores: Facin Lavarda, Carlos Eduardo
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2495
• topic: Machiavellianism; Budgetary Slack; Intensity of Negative Affect; Punishment.; Maquiavelismo; Folga Orçamentária; Intensidade de Afeto Negativo; Punição.

Objective: to examine the tendency of the individual with Machiavellian behavior to create budgetary slack in a situation of negative affect.Method: experimental research with 390 undergraduate students of accounting from Brazilian higher education institutions, and for data analysis, the structural equation modeling technique was chosen using the SmartPLS software, version 3Originality/Relevance: the relevance of the study is to measure the moderation effect of the intensity of negative affect imposed by punishment on the relationship between Machiavellianism and budgetary slack. New studies on Machiavellianism provide evidence with a focus on negative affect, more specifically on the punishment for incorrect information, as well as exploring the antecedents of budgetary slack, which can modify the behavior of managers in organizations.Results: the findings indicate that the Machiavellian personality can be considered an antecedent of budgetary slack, in addition to being something intrinsic in the individual, who even in the face of the intensity of negative affect imposed by the threat of punishment as an environmental stimulus, managed to inhibit the creation of budgetary slack.Theoretical/Methodological contributions: our findings add to the literature in this area, as it demonstrates that Machiavellian personality can be considered as an antecedent of budgetary slack and uses the Machiavellian Personality Scale (MPS), in order to validate a scale on the national scene, in addition to increasing the discussion on the intensity of negative affect, and its moderation effect.